M/S Arvind Brick Field Thru. Auth. Signatory Ashok Kumar Pandey v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration Lko. and Another
GST – Assessment under Section 73 – Order dated 18.04.2024 for financial year 2018-19 passed ex parte
Case brief
What is this about?
Allahabad High Court, Lucknow Bench, WRIT TAX No. 368 of 2026, decided 10.04.2026 (Shekhar B. Saraf and Abdesh Kumar Chaudhary, JJ.). Ex parte Section 73 GST Act assessment order dated 18.04.2024 for FY 2018-19 quashed for violation of natural justice: order not passed on the date fixed for hearing and no notice of subsequent date. Following M/s Shubham Steel Traders (2024:AHC:31108DB), authority directed to grant personal hearing and pass reasoned order. Keywords: natural justice, ex parte order, opportunity of hearing, GST Section 73, reasoned order.
What did the court decide?
Writ petition disposed of: impugned order dated 18.04.2024 quashed and set aside, with direction upon the authority concerned to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with law. ¶¶20